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- Title
What Does the United States Get from Pillar 2?
- Authors
Avi-Yonah, Reuven S.
- Abstract
The article refutes criticisms against Pillar 2 of the G20/OECD/inclusive framework base erosion and profit shifting (BEPS) 2.0 effort, which include arguments that it is inconsistent with U.S. tax treaties, not needed to address profit shifting, and unlikely to derive revenue from the U.S. It mentions that argues that Pillar 2 is consistent with the treaties, addresses profit shifting, and while the U.S. may or may not derive revenue from it, that is not the point of he corporate tax.
- Subjects
INTERNATIONAL taxation; TAX reform; TAX evasion; CORPORATE taxes; UNITED States tax laws
- Publication
International Tax Journal, 2023, Vol 49, Issue 2, p29
- ISSN
0097-7314
- Publication type
Article